Tax relief aimed at hiring detained or interned employees

Description

What it is: Granting of a tax credit, under Law 193/2000 (so-called Smuraglia), for each employed worker who is detained or interned, even if admitted to external work or semi-freedom, hired for a period of not less than one month. Who it's for: Social cooperatives referred to in Law 381/91 and public and private companies. What it provides: To benefit from tax relief, an agreement must be made with the Directorate of the penitentiary institution where the hired workers are detained. The relief is granted in the form of a tax credit for a maximum amount of €520 per month for each detained person hired and for any workforce training (provided that hiring occurs immediately after training). In case of hiring semi-free individuals, the maximum amount of the tax credit is €300. Remuneration is as provided by collective labor agreements. The tax credit does not contribute to the formation of the taxable base for income taxes and regional production activities tax, and it does not have relevance for the deductibility of interest expenses and general expenses. This credit can be used for offsetting pursuant to Art. 17 of Legislative Decree 241/97, it is not refundable but is cumulative with any other benefit.

📋 Detalles del incentivo

Official source

Beneficiarios elegibles

• Impresa
• Cooperative/Associazioni Non Profit
• Ente Pubblico

Granting body

Ministero della Giustizia Dipartimento Amministrazione penitenziaria